Follow Us:

Articles

90% Additional Fee Waiver Under MCA’s 2026 Amnesty Scheme – Complete Analysis of CCFS-2026

February 25, 2026 31881 Views 0 comment Print

The MCA has launched a time-bound compliance amnesty allowing companies to pay only 10% of additional filing fees. The key takeaway is that defaulting companies can regularise records and reduce litigation exposure before stricter enforcement resumes.

Fake GSTINs & ITC Denial: Are Bona Fide Buyers Paying for Departmental Lapses?

February 25, 2026 1278 Views 0 comment Print

Weak GST registration checks allow shell firms to obtain GSTINs and issue fake invoices, later leading to ITC denial for genuine buyers. Courts have stressed that compliant recipients should not suffer for failures in departmental verification.

Can a Private Company Accept Deposits from Its Shareholders? A Practical Look at Section 73 Exemptions

February 25, 2026 1944 Views 0 comment Print

Explains the legal position under Section 73 and MCA notifications. Highlights exemption limits and conditions for private companies.

A Doctrinal Analysis of Deemed Income under Sections 68–69D of Income Tax Act, 1961

February 25, 2026 1059 Views 0 comment Print

A doctrinal analysis of unexplained cash credits, investments, and expenditure under Sections 68–69D. Explains burden of proof and strict taxation under Section 115BBE.

Faceless Assessment Scheme in India: Transparency Revolution or Procedural Challenge?

February 25, 2026 912 Views 0 comment Print

The digital tax reform eliminates physical interaction but faces criticism for procedural lapses. Courts stress fairness and adequate hearing in assessments.

CCPS Issuance Through Private Placement: Step-by-Step Process

February 25, 2026 3726 Views 0 comment Print

A detailed roadmap explaining the legal framework, procedural steps, and compliance requirements for issuing CCPS through private placement. Highlights key safeguards to avoid penalties and invalidation.

Strategic Fiscal Management: Tax Optimization for Diversified Income

February 25, 2026 267 Views 0 comment Print

Diversifying income into earned, business, and passive streams increases tax complexity. Strategic planning across all three can significantly lower your blended tax rate and boost long-term wealth.

Constitutional Basis of Taxation in India: An Analysis of Articles 265, 246

February 25, 2026 2313 Views 0 comment Print

Tax can only be imposed by lawful authority and competent legislature. The Constitution safeguards citizens from arbitrary taxation.

Income from Salary under the Income Tax Act, 1961

February 25, 2026 4518 Views 0 comment Print

A structured guide to Sections 15–17 covering salary components, perquisites, and deductions. Explains exemptions, TDS rules, and relief provisions clearly.

81 FAQs on India’s Finance Bill (Budget) 2026

February 24, 2026 4317 Views 0 comment Print

Budget 2026 retains existing income tax slabs but revises TCS, STT, and compliance timelines. The key takeaway is simplified procedures, rationalized penalties, and expanded exemptions across sectors.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930